"id","name","code","account_type","reconcile" "zm_account_1000000","Sales","1","income","False" "zm_account_2000000","Cost of Sales / Purchases","2","expense_direct_cost","False" "zm_account_2100000","Inventory Adjustment","21","expense_direct_cost","False" "zm_account_2150000","Inventory Count Variance","215","expense_direct_cost","False" "zm_account_2200000","Purchase Variance","22","expense_direct_cost","False" "zm_account_2400000","Recovery Account","240000","expense_direct_cost","False" "zm_account_2400010","Labour Cost Manufacturing Variance","240001","expense_direct_cost","False" "zm_account_2400020","Direct Cost Manufacturing Variance","240002","expense_direct_cost","False" "zm_account_2400030","Other Cost Manufacturing Variance","240003","expense_direct_cost","False" "zm_account_2700000","Discount Received for Cash","27","income_other","False" "zm_account_2750000","Interest Received","275","income_other","False" "zm_account_2800000","Profit on Sale of Non Current Assets","28","income_other","False" "zm_account_2850000","Bad Debts Recovered","285","income_other","False" "zm_account_2900000","Foreign Exchange Gain","29","income_other","False" "zm_account_3050000","Advertising & Promotions","305","expense","False" "zm_account_3150000","Bad Debts","315","expense","False" "zm_account_3200000","Bank Charges","32","expense","False" "zm_account_3250000","Cleaning","325","expense","False" "zm_account_3300000","Computer Expenses","33","expense","False" "zm_account_3350000","Consulting Fees","335","expense","False" "zm_account_3400000","Courier & Postage","34","expense","False" "zm_account_3450000","Depreciation","345","expense","False" "zm_account_3550000","Discount Allowed for Cash","355","expense","False" "zm_account_3600000","Donations","36","expense","False" "zm_account_3650000","Electricity & Water","365","expense","False" "zm_account_3700000","Entertainment Expenses","37","expense","False" "zm_account_3750000","Finance Charges","375","expense","False" "zm_account_3800000","General Expenses","38","expense","False" "zm_account_3850000","Insurance","385","expense","False" "zm_account_3900000","Interest Paid","39","expense","False" "zm_account_3950000","Leasing Charges","395","expense","False" "zm_account_4000000","Legal Fees","4","expense","False" "zm_account_4050000","Levies","405","expense","False" "zm_account_4150000","Motor Vehicle Expenses","415","expense","False" "zm_account_4200000","Printing & Stationery","42","expense","False" "zm_account_4210000","Foreign Exchange Loss","421","expense","False" "zm_account_4300000","Rent Paid","43","expense","False" "zm_account_4350000","Repairs & Maintenance","435","expense","False" "zm_account_4400000","Salaries & Wages","44","expense","False" "zm_account_4450000","Staff Training","445","expense","False" "zm_account_4500000","Staff Welfare","45","expense","False" "zm_account_4550000","Subscriptions","455","expense","False" "zm_account_4560000","License costs","456","expense","False" "zm_account_4600000","Telephone & Fax","46","expense","False" "zm_account_4650000","Travel & Accommodation","465","expense","False" "zm_account_4700000","Loss on Sale of Non Current Assets","47","expense","False" "zm_account_5200000","Retained Income / (Accumulated Loss)","52","liability_current","False" "zm_account_5500000","Long Term Liabilities","55","liability_non_current","False" "zm_account_5600000","Instalment Sale Creditors Other","56","liability_non_current","False" "zm_account_6100000","Land & Buildings - Net Value","610000","asset_fixed","False" "zm_account_6100010","Land & Buildings - At Cost","610001","asset_fixed","False" "zm_account_6100020","Land & Buildings - Accumulated Depreciation","610002","asset_fixed","False" "zm_account_6200000","Motor Vehicles - Net Value","620000","asset_fixed","False" "zm_account_6200010","Motor Vehicles - At Cost","620001","asset_fixed","False" "zm_account_6200020","Motor Vehicles - Accumulated Depreciation","620002","asset_fixed","False" "zm_account_6250000","Computer Equipment - Net Value","625000","asset_fixed","False" "zm_account_6250010","Computer Equipment - At Cost","625001","asset_fixed","False" "zm_account_6250020","Computer Equipment - Accumulated Depreciation","625002","asset_fixed","False" "zm_account_6300000","Office Equipment - Net Value","630000","asset_fixed","False" "zm_account_6300010","Office Equipment - At Cost","630001","asset_fixed","False" "zm_account_6300020","Office Equipment - Accumulated Depreciation","630002","asset_fixed","False" "zm_account_6350000","Furniture & Fittings - Net value","635000","asset_fixed","False" "zm_account_6350010","Furniture & Fittings - At Cost","635001","asset_fixed","False" "zm_account_6350020","Furniture & Fittings - Accumulated Depreciation","635002","asset_fixed","False" "zm_account_6600000","Other Fixed Assets - Net Value","660000","asset_fixed","False" "zm_account_6600010","Other Fixed Assets - At Cost","660001","asset_fixed","False" "zm_account_6600020","Other Fixed Assets - Accumulated Depreciation","660002","asset_fixed","False" "zm_account_7000000","Goodwill / Other Intangible Assets","7","asset_fixed","False" "zm_account_7100000","Investments","71","asset_current","False" "zm_account_7700000","Inventory Control Account","77","liability_current","False" "zm_account_8000000","Customers","8","asset_receivable","True" "zm_account_8100000","Customes (POS)","81","asset_receivable","True" "zm_account_8200000","Sundry Customers","82","asset_current","False" "zm_account_8300000","VAT Purchase Tax Control Account","83","asset_current","False" "zm_account_8300001","Withholding Tax on Sales","8300001","asset_current","False" "zm_account_8300002","Withholding Tax on Sales - Transition Account","8300002","asset_current","False" "zm_account_8310000","VAT Receivable - Closing Entry","831","asset_current","True" "zm_account_8900000","Deferred Expenses","89","asset_current","True" "zm_account_9000000","Suppliers","9","liability_payable","True" "zm_account_9100000","GRN Accrual Account","91","liability_payable","True" "zm_account_9200000","Sundry Suppliers","92","liability_current","False" "zm_account_9400000","Provision for Future Expenses","940000","liability_current","False" "zm_account_9400010","Provision for Insurance","940001","liability_current","False" "zm_account_9400020","Provision for Salary Bonus","940002","liability_current","False" "zm_account_9500000","VAT Sales Tax Control Account","95","liability_current","False" "zm_account_9510000","Vat / Tax Provision Account","951","liability_payable","True" "zm_account_9520000","VAT Payable - Closing Entry","952","liability_current","True" "zm_account_9900000","Deferred Income","99","liability_current","True" "zm_account_9999990","Undistributed Profits/Losses","999999","equity_unaffected","False"